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~person:"Glaum, Martin"
~person:"Heinle, Mirko S."
~subject:"Geschäftsbericht"
~subject:"IFRS"
~subject:"Theorie"
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Geschäftsbericht
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24
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24
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6
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6
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6
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Glaum, Martin
Heinle, Mirko S.
Leuz, Christian
17
Verrecchia, Robert E.
17
Bertomeu, Jeremy
14
Tsalavoutas, Ioannis
13
Arya, Anil
10
Gersbach, Hans
10
Guttman, Ilan
10
Hahn, Volker
10
Kremer, Ilan
8
Power, David M.
8
Yang, Liyan
8
Bhasin, Madan Lal
7
Cheynel, Edwige
7
Eijffinger, Sylvester C. W.
7
Goldstein, Itay
7
Smith, Kevin
7
Tarca, Ann
7
Teoh, Siew Hong
7
Wee, Marvin
7
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6
Agyei-Mensah, Ben Kwame
6
André, Paul
6
Bischof, Jannis
6
Daske, Holger
6
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6
Ewert, Ralf
6
Houqe, Noor
6
Hughes, John S.
6
Jansen, Jos
6
Lambert, Richard A.
6
Mardini, Ghassan H.
6
Marinovic, Iván
6
Mittendorf, Brian
6
Sellhorn, Thorsten
6
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6
Takalo, Tuomas
6
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6
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Discussion paper / Centre for Economic Policy Research
1
European accounting review
1
Journal of accounting research
1
Journal of international financial management and accounting
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
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1
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ECONIS (ZBW)
14
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1
Disclosure substitution
Heinle, Mirko S.
;
Samuels, Delphine
;
Taylor, Daniel J.
- In:
Management science : journal of the Institute for …
69
(
2023
)
8
,
pp. 4774-4789
Persistent link: https://www.econbiz.de/10014339455
Saved in:
2
Risk-factor disclosure and asset prices
Heinle, Mirko S.
;
Smith, Kevin
;
Verrecchia, Robert E.
- In:
The accounting review : a publication of the American …
93
(
2018
)
2
,
pp. 191-208
Persistent link: https://www.econbiz.de/10011858924
Saved in:
3
A theory of risk disclosure
Heinle, Mirko S.
;
Smith, Kevin
- In:
Review of accounting studies
22
(
2017
)
4
,
pp. 1459-1491
Persistent link: https://www.econbiz.de/10011781448
Saved in:
4
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts’ Earnings Forecasts
Glaum, Martin
-
2011
We examine whether the introduction of international accounting standards by German companies has improved the accuracy of analysts' forecasts, and what role changes in the quality of disclosures have played in this process. We develop a structural equation model that allows us to separate the...
Persistent link: https://www.econbiz.de/10013131888
Saved in:
5
Lobbying and uniform disclosure regulation
Friedman, Henry L.
;
Heinle, Mirko S.
- In:
Journal of accounting research
54
(
2016
)
3
,
pp. 863-893
Persistent link: https://www.econbiz.de/10011500083
Saved in:
6
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries : company- and country-level determinants
Glaum, Martin
;
Schmidt, Peter
;
Street, Donna L.
;
Vogel, …
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
3
,
pp. 163-204
Persistent link: https://www.econbiz.de/10009754621
Saved in:
7
The real costs of disclosure
Edmans, Alex
;
Heinle, Mirko S.
;
Huang, Chong
-
2013
Persistent link: https://www.econbiz.de/10010188560
Saved in:
8
Introduction of international accounting standards, disclosure quality and accuracy of analysts' earnings forecasts
Glaum, Martin
;
Baetge, Jörg
;
Grothe, Alexander
; …
- In:
European accounting review
22
(
2013
)
1
,
pp. 79-116
Persistent link: https://www.econbiz.de/10009745101
Saved in:
9
The real costs of disclosure
Edmans, Alex
;
Heinle, Mirko S.
;
Huang, Chong
-
2013
Persistent link: https://www.econbiz.de/10010193405
Saved in:
10
Making acquisitions transparent : goodwill accounting in times of crises ; an analysis of how european companies dealt with IFRS disclosures in the field of M&A accounting (IFRS 3,...
Glaum, Martin
;
Wyrwa, Sven
-
2011
Persistent link: https://www.econbiz.de/10009374178
Saved in:
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